M/S. PRICEWATERHOUSECOOPERS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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ITA 2599/KOL/2024Status: DisposedITAT Kolkata30 June 2025AY 2013-14Bench: SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 2599 and 2600/KOL/2024 Assessment Year: 2013-14 | M/s. Pricewaterhouse Coopers Pvt. Ltd. (Appellant) | Vs. | DCIT, Circle-1(1), Kolkata (Respondent) | |---|---|---| | PAN: AABCP9181H | | | Appearances: Assessee represented by : K.M. Gupta and Bikas Jain, AR. Department represented by : Sanat Kumar Raha, CIT(DR). Date of concluding the hearing : 24-June-2025 Date of pronouncing the order : 30-June10 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal based on the Vivad se Vishwas scheme, as it was not opted for by the assessee. The confusion arose due to the amalgamation of entities and separate litigations. The CIT(A)'s order was set aside, and the appeal was restored for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) based on the Vivad se Vishwas scheme, mistakenly applying it to the assessee's case instead of a merged entity (PwC Strategy&). The CIT(A) passed two orders for the same assessment year, one of which was dismissed as infructuous.

What were the issues?

Whether the CIT(A) correctly applied the Vivad se Vishwas scheme to the assessee's appeal. Whether the CIT(A) erred in passing multiple orders for the same appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

order : 30-June-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2013-14 dated 28.10.2024 and 24.10.2024, respectively, which have been passed against the orders u/s 143(3) of the Act, dated 31.03.2019.

8.

It is pertinent to note that prior to 1 April 2017, PwCPL. was also a separate entity and it also had appeal pending before the Ld. CIT (Appeals) for the AY 2013-14. The said appeal was filed by PwCPL on 3 May 2016 (appeal filing "As Form 5 is seen issued on 28.02.2022, the assessee is allowed to withdraw the appeal."

11.

It seems that the Ld. CIT(Appeals), NFAC based on Form 5 issued for Strategy& for AY 2013-14 is inadvertently dismissing the appeal of PWCPL for AY 2013-14 without taking into consideration that the appeal reference number (166489981030516) mentioned in Form 5 issued by the Principal Commissioner of Income-tax -1, Kolkata on 28 February 2022 pertains to Strategy& and not PwCPL. (The assessee has enclosed the screen shot in the case of Strategy&)

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